ACTEC Trust & Estate Talk: Recent Episodes
The American College of Trust and Estate Counsel | ACTEC
The American College of Trust and Estate Counsel (ACTEC) is a national association of approximately 2,400 peer-elected lawyers and law professors from across the United States and abroad with expertise in estate planning, probate and trust administration.
Learn when an irrevocable trust can be modified, how courts define material purpose, and the legal risks of judicial and non-judicial trust changes.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Can executors be personally liable for unpaid estate taxes? Learn how fiduciaries and transferees can reduce risk and avoid costly mistakes.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how Section 2801 final regulations affect gifts and bequests from covered expatriates, including tax rules, trusts, Form 708, and key exceptions.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn when grantor trusts can reimburse income taxes, key IRS rules, state law differences, and planning strategies for estate planners.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how to address an unfunded bypass trust after death, including legal theories, tax implications, and practical strategies for estate and trust administration.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate tax apportionment isn't always straightforward. Learn how federal and state rules affect beneficiaries and how to avoid planning pitfalls.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how estate planning attorneys can use AI for document review, trust analysis, client intake, and drafting assistance while maintaining professional judgment and confidentiality.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how directed trusts divide trustee responsibilities, the role of trust protectors, and how modern trust design creates flexibility in estate planning while maintaining effective trust administration.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how modern single-family offices are structured, including classic and profits interest models, tax efficiency, governance, and investment management.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Modern family offices, private trust companies, and purpose trusts: governance, tax considerations, and legacy planning strategies for ultra-high-net-worth families.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore family office models, services, and key planning considerations for ultra-high-net-worth families, from single-family offices to MFOs.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore Part 3 of the Trachtman Lecture as Haley Moss shares practical strategies to build inclusive workplaces and support neurodiverse individuals.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore neurodiversity in the workplace—covering inclusion, underemployment, stigma, and why embracing different brains benefits everyone. (Part 2 of 3 of Trachtman Lecture)
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore neurodiversity in Part 1 of the 3-part Annual Trachtman Lecture—challenging the idea of "normal," redefining differences, and highlighting how every brain processes the world uniquely.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore private trust company design, including governance, jurisdiction, tax considerations, and ownership structures for family wealth planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how fractional and pecuniary trust funding formulas impact taxes, asset allocation, and estate planning outcomes for beneficiaries.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how charitable organizations provide disaster relief, including 501(c)(3) rules, fiscal sponsorship, and compliance requirements for aiding survivors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
When disaster strikes, preparation matters. Based on real-life lessons from the 2025 Eaton Fire, this episode of ACTEC Trust and Estate Talk shares practical strategies to help clients prepare for, navigate, and recover from natural disasters—from evacuation planning and insurance coverage to long-term rebuilding.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how law firms can recruit, train, and mentor the next generation of trust and estate attorneys to address the growing shortage in the estate planning profession.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Analysis of Trump Accounts under Section 530A, including eligibility, contribution limits, gift tax concerns, IRA conversion rules, and comparison to Section 529 plans.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore how community property laws shape IRAs, 401(k)s, beneficiary designations, and spousal rights in retirement account estate planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
When parents join prenup or divorce planning, ethical risks follow. ACTEC Fellows explore privilege, conflicts, and protecting the attorney-client relationship.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore overlooked trusts—including HEETs, alimony, voting, and blind trusts—and when estate planners should use them to address complex client needs.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
How cultural awareness improves estate planning outcomes, with insights on the racial wealth gap and strategies for more effective, inclusive client guidance.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Cultural competence in estate planning and how the ABA Model Rules guide ethical, inclusive client representation.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how the 2026 tax law changes impact charitable deductions, SALT limits, and QCD planning—especially for donors over age 70½ and high-income taxpayers.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Portability can be a powerful tool—until it isn't. In this new ACTEC Trust and Estate Talk episode, we break down Estate of Rowland v. Commissioner and how an incomplete estate tax return cost the surviving spouse $3.7 million in DSUE. Learn what went wrong, why the relaxed reporting rules didn't apply, and the key steps practitioners should take to safeguard a valid portability election.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Common Form 709 mistakes can trigger costly GST and gift-tax consequences. ACTEC experts explain how to spot and fix DSUE, GST allocation, and gift-splitting errors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn about Form 709-NA, e-filing updates, gift splitting, digital assets, and disclosure rules in this ACTEC podcast on gift tax returns.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn key considerations for trustees managing Irrevocable Life Insurance Trusts (ILITs) and how to navigate grantor rules and withdrawal rights.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how 2025–2026 tax changes impact charitable deductions, DAFs, and SALT limits, plus smart year-end giving and IRA gift strategies.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how U.S. tax rules affect foreign non-grantor trusts and discover key strategies for cross-border estate planning and compliance.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Artificial Intelligence is redefining publicity rights. From ABBA’s “ABBAtars” to AI voice cloning and estate planning battles, the legal landscape is shifting fast. ACTEC Fellows discuss the challenges and their implications for legacy planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn how the One Big Beautiful Bill Act changes the Qualified Business Income (QBI) Deduction, expanding phase-in ranges and tax planning opportunities.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore OB3 Act changes to QSBS rules, including the new $75M limit, $15M exclusion, and strategies to maximize tax savings for founders and investors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Discover how the One Big Beautiful Bill Act reshapes Qualified Opportunity Zones, estate planning rules, and tax strategies for investors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore the One Big Beautiful Bill Act of 2025 (OBBBA)—sweeping tax law changes on estate, gift, and charitable deductions—in Pt. 1 of a series of podcasts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore estate planning that goes beyond money—trusts, family well-being, and legacy strategies to help future generations flourish.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
In our journey to personal flourishing, we explore powerful life lessons—like savoring the moment, practicing gratitude, letting go of grudges, prioritizing what matters, and even taking bold risks. Packed with stories, research, and timeless wisdom, this episode will inspire you to live more fully—one moment at a time.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Discover how positive psychology intersects with estate planning in Steve Akers’ 2025 Trachtman Lecture. Part 1 explores PERMA and key wellness insights.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore how positive psychology and trust planning intersect in Steve Akers’ “Counting Down, Counting Up, Flourishing” Trachtman Lecture preview.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore Sections 2704(a) & (b) and their impact on family-limited partnerships, valuation, and estate planning under Chapter 14.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
How do Sections 2701–2704 impact family wealth planning? Discover key traps, safe harbors, and IRS challenges in this expert ACTEC discussion.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understand IRC Chapter 14 rules, Sections 2701–2704, and key estate planning strategies to avoid tax pitfalls in family wealth transfers.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Discover how top-tier client service and smart tools like Calendly, Zapier, and TextExpander can transform your law firm’s client experience.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An expert shares how Qualified Charitable Distributions (QCDs) from IRAs can reduce taxable income, satisfy RMDs, and maximize charitable giving for those 70½+.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert tips for estate planning attorneys to avoid ethical pitfalls, featuring recent cases and examples of disciplinary actions and disqualifications.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The IRS proposed changes to Circular 230—what does it mean for tax professionals? A tax expert explains what professionals need to understand.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Retirement assets can mean big tax hits for heirs. Discover expert estate planning tips to reduce taxes and maximize benefits for your clients.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Now is the time (before March 6) to review fiduciary income tax planning and distributable net income (DNI) for your client’s trust and estate. Learn why.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An expert offers a review of recent case law and pronouncements by the IRS have indicated the need for increased caution in estate and tax planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Trust and estate experts offer an analysis of the relevant case law, practical illustrations of how the internal affairs doctrine can impact clients, and recommendations for estate planners, in Part 2 of this two-part topic.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The internal affairs of an entity typically are controlled by the laws of the state of formation, but is this true for charging orders? Experts discuss in detail.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Art and asset protection are critical components of managing high-value collections. Understand safeguard against risks like theft, damage and legal issues.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Two attorneys share lessons learned for professionals who are representing social media influencers and content creators, including prenups and valuation.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate professor reviews the history and successes of the Uniform Law Commission (ULC), some of the Uniform Trust Code acts and it future.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate planning attorney explains the planning opportunities available using asset protection trusts to protect assets from future creditors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Identify potential issues concerning distribution standards, competing beneficiaries, and trust situs that may arise despite the attempts of trust drafters.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Elder financial abuse is the crime of the 21st century. The public guardian for Cook County, IL explains the issue and his office’s strategy to fight it and reclaim the money for abused seniors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Three tips from a family law attorney for trust and estate lawyers to protect clients in the event of a divorce.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Legal experts break down the tax planning take aways from recent Supreme Court rulings Loper Bright and Corner Post, explaining that Chevron deference is gone.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate planning attorney reviews Nancy Colier book, The Power of Off: The Mindful Way to Stay Sane in a Virtual World and offers takeaways for professionals.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore strategies for resolving trust and estate disputes with ACTEC experts. Learn tips on overcoming legal, financial, and emotional hurdles to reach a settlement.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Exploring key distinctions in tax and labor law when classifying workers as independent contractors or employees, focusing on FLSA, IRS, and ERISA guidelines.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A law professor outlines using photos in wills to identify specific gifts, possible legal challenges, and best practices for estate planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The risks of life insurance-funded redemption agreements, the Connolly v. US case, and safer alternatives like cross-purchase agreements, and life insurance LLCs.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understand the risks of owning a golf cart, especially if minors are allowed to drive, and how to protect clients’ assets from accidents and lawsuits.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Lessons from Huffman v. Commissioner, when a son exercised an option to purchase stock from his parents, ignoring a buy-sell agreement in the family business.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Takeaways from the 2023 Massachusetts divorce case, Jones v. Jones, for parents who support their married children may diminish trust assets in a divorce.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A T&E expert reviews CCA 202352018's true scope, how it affects designing trusts when drafting, and some considerations when modifying trusts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview for professionals advising clients about leaving IRA assets to beneficiaries that have not reached majority, such as minors and young adults.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Strategies for limited partnerships and S corporations to minimize self-employment tax and net investment income tax following a 2023 tax court decision.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planners share legal considerations, strategies and advice for donors and charities to address restricted charitable gifts, UPMIFA, and UTC states.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion on fiduciary record-keeping, covering best practices, legal implications, and strategies for addressing incomplete or lost trust and estate records.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview for fiduciaries when distributing property to a beneficiary, in cash or in-kind, and the tax considerations, consequences and planning strategies.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion by estate planning litigators of what trustees need to know when problems arise with the exercise of powers of appointment, important tool in the estate planning attorney's toolbox box.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Details for tax planners regarding the requirements for an estate to qualify for an income tax charitable deduction under IRS Code Section 642(c).
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An attorney discusses the April 23rd, 2024, Federal Trade Commission (FTC) ruling on noncompete agreements and how to advise business owners and clients.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The practical implications of ABA Formal Opinion 511, which highlights ethical concerns about requesting advice from colleagues on a client matter.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Turney Berry concludes his lecture with the importance of mentorship, community engagement, and diversity in thought and professional organizations.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
In part 2 of Turney Berry’s lecture, he discusses the importance of estate planning in civilization and why diversity of experience is critical to the profession.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate lawyer ponders whether estate planning is more than the orderly transmission of wealth in all forms among the generations or something more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC Fellow Turney Berry offers an overview on his lecture on estate planning's critical role in civilization and the importance of diverse perspectives.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Practical information for professionals explaining the connection between the COVID Public Health Emergency Declaration, Medicaid, and Special Needs Trusts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planner discusses evolving novel claims in trust and estate law, highlighting 7 main claims, including pre-death will contests and tortious interference.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planners discuss strategies anticipating the 2025 sunset of the TCJA exemptions, highlighting flexible trusts, spousal trusts, and valuation clauses.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore hot topics in estate planning for 2024 with expert as he delves into CCA 202352018, grantor trusts, gift tax implications, and QTIPs.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate planning attorney examines fiduciary disputes in estate planning through case studies, highlighting lessons learned for litigators and planners.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Law professors discuss the evolving landscape of undue influence in estate law, analyzing economic dynamics, legislative changes, and empirical findings.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Rapid growth of AI demands government regulation to safeguard against misuse of private data. Global efforts are underway to address this critical issue.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion for law firms about how to incorporate AI in their practice management, including staff considerations, the “billable hour,” and more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A law professor offers insights into the risks, rewards, duties and ethical considerations of lawyers using AI in their T&E practices.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A primer on the types and uses of AI, then a deeper dive into the impact on trust and estate law from types to applications to ethical considerations.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore the gift tax implications for trust beneficiaries modifying grantor trusts in IRS CCA 202352018, with nuanced analysis and estate planning insights.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Exploring crucial aspects of charitable tax planning: contemporaneous written acknowledgments, qualified appraisals, and anticipatory assignment of income.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A law professor discusses updates in ante-mortem probate, aka pre-mortem probate, exploring benefits, risks, and state procedures in the evolving legal terrain.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate expert offers tips to professionals preparing a Federal Estate Tax Return, form 706, such as adjustable taxable gifts, real property, and more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert trust and estate advice and insights regarding restrictions for charitable gifts, managing donor intent, and the institution’s considerations.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Exploring conflicts of interest in trust and estate litigation, from joint representations to multi-generational complexities, navigating ethical challenges.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Navigating a trustee’s duty to minimize state income taxes entails legal, practical, and moral considerations, ensuring fiduciary obligations are met.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate expert offers guidance and explores the complexities of settling trust & estate disputes, from representing unrepresented parties to recent legal cases.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Legal experts offer recommendations for estate planners when handling clients with diminishing capacity, including ethical considerations, POAs, trust planning, and more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planners discuss avoiding adult guardianships, assessing capacity, transitioning trustees, and addressing challenges in planning and litigation.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that
Practical expert guidance on estate planning for the two-week post-death period, including burial directives and laws, probate venue issues, and not rushing.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert estate legal guidance on the two weeks before a client's death: from information gathering to tax considerations, probate avoidance, and gifting.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A law professor explores the transformative impact of AI in trust and estate Law, delving into ethics, challenges, tips, and trends shaping legal practices.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of the Opportunity Zones Transparency Extension and Improvement Act, bipartisan legislation (HR 5761) in the U.S. House of Representatives.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Exploring complexities in estate planning for incapacitated clients and beneficiaries, client communication, trust administration, and drafting considerations.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Exploring legal responsibilities in identifying and managing a client with diminishing capacity, from cognitive decline to ethical considerations in legal practice.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A law professor explores the legal ethics of representing clients with diminishing capacity and reviews the ins and outs of the ABA’s Model Rule 1.14 and ACTEC’s Model Rules of Professional Conduct on the topic.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning attorneys delve into examples of ethical dilemmas in client confidentiality amidst conflicts, exploring the legal cases and responsibilities.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A review of the Tax Court's decision In the Hoensheild case on how a business's income assignment may be treated during the sale of a company and legal nuances.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Exploring choice of law challenges in trust validity, including issues arising from powers of appointment, with insights from legal experts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning lawyers share their best tips for practicing law remotely, ethical duties, work trends and tips post-COVID, with 87% of lawyers now working remotely.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explanation of the Tax Court's ruling in Clark Raymond & Co. v. Comm'r and their book of business distributions after the termination of a partnership.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
In this valuable discussion, learn about U.S. estate tax for non-U.S. persons, filing requirements, taxable assets, transfer certificates, and treaty benefits.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate planning expert explains the complexities of US trustees dealing with foreign trust registration, the Corporate Transparency Act, and drafting strategies.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
T&E experts offer recommendations regarding IRS guidance: Private Letter Rulings (PLRs), Technical Advice Memorandums (TAMs), and Chief Counsel Advice (CCAs).
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Explore the risks of deferring estate tax, including secret IRS liens, credit implications, and alternatives with insights from ACTEC experts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate planning attorney discusses the implications of Connelly v. US, buy-sell agreement, valuation of life insurance proceeds, Section 2703, and more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understand the taxpayer victory and tax court decision in Schlapfer v. Comm'r that strict compliance with adequate disclosure regulations may not be necessary.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
T&E practitioners are introducing Well-Being theory into estate planning by encouraging clients to add Well-Being provisions into the drafting process.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate lawyer discusses tax traps, creative planning techniques, and practice tips for situations when trusts may be on the divorce balance sheet. Pt. 3 of 3
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate lawyer shares how to analyze if trust assets might be on the table in divorce and how to review the history of the trust administration. Pt. 2 of 3
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate lawyer offers eight questions to ask clients about trust assets to see what is vulnerable in divorce in Part 1 of 3 of this topic.
The American College of Trust and Estate Counsel (ACTEC) is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning and banking investment professionals explain what nonprofits need to understand before accepting donations of cryptocurrency, crypto.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A litigation expert offers best practices for virtual hearings, online legal proceedings and guidance for navigating this relatively new environment.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What happens to charities upon the death of a founder, or is deemed a risk by those in control? Estate planners share tips for winding down charitable entities.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A legal scholar explains a new law allowing IRA owners to transfer up to $50,000 directly to a charitable gift annuity or Charitable Remainder Trust.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Uniform Directed Trust Act in action. A review of the act enacted in 16 states, the latest on directed trusts from the perspective of trustee, planner, and litigator.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A legal expert clarifies QSBS, Qualified Small Business Stock, and explains the planning opportunities, what advisors need to know, redemption, and the nuances of adding it to an estate.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate expert shares the interesting case of a holographic ewill in Mississippi written in the testator’s handwriting on an iPad.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A Pennsylvania Fellows explains the issue of the case of Susan Kittler, who, during COVID in 2021, drafted a will and executed it using an electronic signature.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of two recent IRS cases regarding Granter Retained Annuity Trusts, GRAT, the significance of the cases for estate planners and the IRS rulings.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The founder of Patagonia clothing transferred $3B of stock to a Purpose Trust. What is a Purpose Trust and how does it meet Patagonia's corporate objectives?
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Podcast two of joint representation offers four more tips for lawyers and the red flags to watch out for as they ensure both spouses are represented equally.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Four tips practitioners need to keep in mind when providing joint representation to spouses and where to find sample attorney engagement letters.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Don't get fooled by non-grantor irrevocable complex discretionary spendthrift trust scams. An expert warns about questionable trust structures marketed online.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Guidance for Americans purchasing real property in Canada, including tax traps, LLC and personal ownership considerations, non-resident prohibitions and more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals’ best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert guidance and best practices for estate and wealth advisors on tax planning for clients with real or vacation property in a foreign country or abroad.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals’ best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
T&E experts offer their advice to lawyers and professionals when retaining an expert witness or determining if you want to be an expert witness in a court proceeding.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning experts review recent T&E cases, IRS rulings, SECURE Act 2.0, DAF and CRT cautions, and other recent developments impacting estate planners.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals’ best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A law professor shares ways civil and common law systems have influenced each other, particularly in matters relating to adoption, family and inheritance laws.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Supreme Court ruling in Bittner v. United States, with input from ACTEC's amicus brief, regarding the Bank Secrecy Act and Foreign Bank Account Reporting.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Drama in the Estate of Lisa Marie Presley may be due to the absence of a corporate trustee. An estate expert explains the benefits of using an established and experienced corporate trustee.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals’ best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert tax advice on the relief provided in IRS Revenue Rulings for S Corporation to address mistakes and mess-ups in tax filing or ownership restrictions.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Life insurance may be a client’s most valuable asset. Understand how to identify a policy’s value and sell it for other estate needs instead of letting it lapse.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of how and when separate share rules and the nuances involved with Income in Respect to the Decedent, IRD, and S Corporation stock.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate expert explains the options and complexity for the surviving spouse in a joint revocable trust following the death of the other spouse.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An expert shares best practices for T&E attorneys when preparing for a valuation, taking the deposition, and defending the witness.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Update on Corporate Transparency Act final regulations: experts explain requirements by the reporting company, beneficial owner, and applicants.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning attorneys discuss differences in legal traditions and post-mortem rules with creditors, probate, and trust administrations in different states.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The final part of the Closely Held Entities series explores potential liquidation, including audit, valuation and tax issues, and where it may make sense not to liquidate.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
In part 3 of Closely Held Entities, estate planners examine critical issues as well as discuss conducting a lifetime stress test for those entities.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
With part 2 of the Closely Held Entities, ACTEC's trust and estate experts dig a bit deeper into issues of the formation of LLCs and limited partnerships.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Trust and estate experts introduce a 4-part podcast series on the main phases of the closely held entity: formation, administration, and possible liquidation.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Lawyers share tips for planning and successfully moving your firm's data and software to a cloud solution. Understand the benefits and risks in this podcast.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An experienced mentor and estate planning attorney offers tips on work-life balance, mentorship, and supporting women in trust and estate law.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An attorney shares his recommendations for work-life balance and tips for setting boundaries, reducing stress, and setting an example for younger employees.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
International estate planning experts explain ACTEC’s support of electronic apostilles, e-APPs, and the importance of apostilles to the trusts and estates practice.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Planning for retirement benefits under the SECURE Act is complicated. Hear the top ten recommendations from a trust and estate expert when planning distributions.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC comments on proposed regulations under IRS Code Section 2053, and the effects on estates seeking to deduct funeral and administrative expenses and loans.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals' best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understand the Foreign Bank and Financial Account Report, FBAR, issues under review by the Supreme Court in Bittner v. United States. ACTEC filed an amicus brief in August and SCOTUS is scheduled to hear arguments on November 2.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate lawyer explores case disputes of premarital agreements, aka post-nuptial agreements, based on unconscionability under the Uniform Premarital Act.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate lawyer explains the Uniform Premarital Act and the limitations of premarital agreements, aka post-nuptial agreements, based on unconscionability.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understand ways to amend an irrevocable trust under the Uniform Trust Code (UTC), including a decanting transaction from a trust and estate expert.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn key elements that should be included in funding agreements including five essential recommendations to help them stand up to court scrutiny.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn key elements that should be included in funding agreements including five essential recommendations to help them stand up to court scrutiny.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Hear guidance for clients moving from a common law to a community property state, how to avoid common mistakes, and differences between community property states.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Hear guidance for clients moving from a common law to a community property state, how to avoid common mistakes, and differences between community property states.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Can retirement accounts hold cryptocurrency? Guidance on what’s allowed, the legal uncertainties, risks and benefits of cryptocurrency in IRA and 401k accounts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Can retirement accounts hold cryptocurrency? Guidance on what’s allowed, the legal uncertainties, risks and benefits of cryptocurrency in IRA and 401k accounts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Updated IRS mortality assumptions have arrived. An overview of the updated tables, how the numbers work, and actions to consider before regulations become final.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Updated IRS mortality assumptions have arrived. An overview of the updated tables, how the numbers work, and actions to consider before regulations become final.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What is a Graegin loan? Learn how to use a Graegin loan to pay for and reduce estate tax when interest rates are high, and how to avoid Graegin loan missteps.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate expert shares insights on opportunities available for planners and their clients during the current rising interest rate environment.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
When it comes to trust planning, ESBTs, and S Corps, sometimes you can do everything right and still be subject to California Entity Tax.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Tips for estate planners to avoid and understand potential conflicts of interest that can arise in representing fiduciaries.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate expert advises extreme caution when using an e-will or electronic will. Understand why in this podcast.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
How do you remove a trustee? A review of what to expect, the standard of proof, grounds and the role of equity court determinations.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
One will or two? The impacts of forced heirship on assets in civil law jurisdictions and benefits of EU Succession Regulation in cross-border estate planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Overstepping boundaries in asset protection exposes practitioners to civil, professional, misdemeanor, and even criminal RICO liabilities.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The conclusion of the 2022 Trachtman Memorial Lecture by Ron Aucutt, where he shares his wisdom and offers closing thoughts for estate counselors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Ron Aucutt shares his recommendations to trust and estate professionals on how to help clients nourish their family legacies in Part 2 of 3 of the Trachtman Lecture.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Part 1 of 3 of 2022 Trachtman Memorial Lecture by Ron Aucutt, encouraging practitioners to help clients identify and build a legacy of shared family values.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
FROM PROVIDER - ACTEC is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights, and commentary on subjects that effect the profession and clients.
Trusts used for exclusively charitable purposes may be subject to the Private Foundation Rules. Understand how to avoid the tax consequences of IRS section 4947.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of how wealth planners and T&E practitioners can comply with the proposed anti-money laundering rules of the Corporate Transparency Act.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of proposed regulations to the SECURE Act, and the critical T&E tax court cases of Levin, Smaldino, and Connolly.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Celebrating 200 podcasts, two ACTEC leaders discuss issues and forces shaping the future of the practice and the ability of practitioners to impact lives.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The foundation of the global financial order is set for significant changes as demand for digital assets and cryptocurrencies upsets governments' reliance on the dollar.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning and family law attorneys share what to be aware of and some pitfalls when drafting premarital agreements and prenups.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Words of caution for trust fiduciaries, beneficiaries and residents; CA has liberal definitions of who is considered a resident and subjected to tax on trusts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of publicity rights, property rights, name, image, likeness (NIL), how they differ by states and what estate planners need to keep in mind.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC Law Journal Editor shares insights on the publication process, the contributions of the student editors, and the importance of the journal to T&E law.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Recommendations for what principals of investment strategies and what to keep in mind regarding carried interest of private equity and hedge funds.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Tips for financial and estate planning professionals working with transgender clients to their legal name and/or gender marker, identify documents, and powers of attorney.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of ACTEC’s resources for professionals and how it impacts the legal profession, legislation and the law by Past-President John A. Terrill II.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC Fellow Ronald Aucutt shares his 2021 top estate planning developments and what estate planners should be aware of regarding tax changes and court decisions.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Practical questions that estate planning lawyers should ask when evaluating the value of irrevocable trusts when circumstances have changed.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert lawyers discuss the use of electronic signatures and remote notarization in recent Pennsylvania decisions affecting its legal use in wills and documents.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate lawyers discuss the Smaldino Tax Court ruling, T.C. Memo 2021-127, and the mistakes made in the transactions, as well as the estate planning implications.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A T&E expert offers an overview of the SECURE Act and what has changed once enacted with retirement account planning and trust beneficiaries. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Trust and estates experts discuss recent IRS Chief Counsel Advice’s impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT). The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate expert explains the complexities and ins and outs of IRS Code Section 678, beneficiary defective inheritor trusts BDITs, and beneficiary deemed owner trusts BDOTs.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Does infidelity void a premarital agreement? A law professor discusses adultery provisions, infidelity clauses, and no-fault divorce as public policy.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation and examples of spousal support in premarital agreements, especially helpful in states that litigate fault in divorce and tie it to alimony.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ABA RPT Law Journal author offers an overview on new article “Conflicts of Laws and the Transitivity of the ‘Relation-Back’ of Special Powers of Appointment.”
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Litigation can be costly. Understand the special considerations attorneys should be aware of when reviewing trust accounting to avoid litigation.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A review of the rules, probate and estate administration exceptions to avoid issues regarding self-dealing transactions between a foundation and a donor.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of non-fungible tokens, NFT, for estate planning professionals including creation, management, and protection.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A review of changes to Tennessee trust laws that make the state a desirable trust jurisdiction, streamlined trust statutes, and made it difficult for creditors.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of the uses of exculpatory clauses in estate planning, enforceability under state law and advice for litigators.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understand how well drafted beneficiary trusts can go wrong under IRS Code Section 678 and how to avoid pitfalls from a T&E expert.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC proposes a major update to a 40-year-old IRS Code 6166 that provides estate tax deferral for family businesses but has aged poorly.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Expert discusses proposed legislation that retroactively takes aim at the tax benefits of QSBS and offers estate planning suggestions to prepare.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Florida lawyers discuss strategies for preserving inherited retirement plan assets and address uncertainties related to state laws and the SECURE Act.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other states.A review of asset protection code in Wyoming, Wyoming’s Uniform Trust Code, and how it compares to other states.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Laws governing creditor rights vary from state to state. Understand the differences in trust provisions and corresponding effects against creditor claims.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Insights into the capital structure and risk/reward of SPAC investing along with estate planning advice for potential valuation issues, the applicability of section 2701, and the use of GRATs with these assets.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understanding the tax court’s decision of publicity rights in the Michael Jackson estate and applying business estate planning techniques to postmortem publicity rights.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Practical advice from a tech-savvy lawyer for law firms migrating software and data to a cloud server.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An update on electronic wills, remote witnessing, and notarization legislation in Illinois. The act because law on July 26, 2021.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of NFTs, non-fungible tokens, how they work and what do estate planning professionals need to know.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Experts discuss what trustees and fiduciaries need to know regarding cryptocurrency regulation.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The COVID pandemic caused many states to accelerate their laws regarding electronic wills. Learn what’s working and what’s not.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of ACTEC’s recommendations to revise IRC Section 6166, which hasn’t been updated in 40 years.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of the Organization for Economic Co-operation and Development, OECD, report and debate on inheritance tax.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Co-chair of the ULC’s Cohabitants Economic Remedies Act Committee explains the importance of having laws concerning the economic rights of unmarried cohabitants.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of Self-Settled Spendthrift Trust statutes of limitations and review of Wyoming’s legislation, House Bill 64.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Does joint representation during a prenuptial agreement violate professional rules of conduct? Professor Carter reviews Prenuptial and Postnuptial Agreements.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A general overview of supported decision-making, update on progress around the world and in the US, particularly in New York State.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Five reasons why tax and estate attorneys might want to recommend multiple non-grantor trusts for tax benefits for their clients.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A presentation of how to discuss legal fees and expenses during trust and estate litigation and guidance from courts on the matter.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Tips for wealth managers to share with clients to prevent cybercrime and identity theft, from a former FBI cybersecurity agent.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A summary of IRS guidance issued due to COVID-19, Notice 2021-10, to qualified opportunity funds (QOF) investors and qualified opportunity fund zones.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Advice to help your business clients transfer their business interests using a defined purchase agreement.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What are the issues posed by silent trusts? Are designated representatives a solution to silent trusts? Learn more.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion of the benefits and pitfalls of trust protectors from trust and estate experts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.pitfalls of trust protectors from trust and estate experts.
What bitcoin investment considerations should estate planners study and what are the fiduciary responsibilities around those investments?
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A look back at what needs to be clarified in Florida’s Electronic Wills legislation including who’s a qualified custodian of e-wills and what is a vulnerable adult.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Important takeaways of what lawyers and estate planners need to know about the Corporate Transparency Act, CTA.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Leaders in the T&E field offer estate planning tips for 2021, insight into possible changes to the tax code and options for tax planning.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An update on how Kansas, Kentucky and Nebraska have applied Uniform Trust Code, UTC, in 2020 cases.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
This podcast offers a reminder of charitable giving basics, what to pay attention to, and takeaways from 2020 Tax Court cases on the topic.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A look into video games, online gaming, and how bad actors are using these platforms for money laundering in this evolving and fast moving industry.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn from ACTEC trust and estate planning experts when attorney client privilege can be waived or except.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn about the latest legal developments with regard to the Biometric Information Privacy Act, biometric recognition and an individual’s personal privacy.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An expert on art law, Nicholas O’Donnell, offers his tips and questions to avoid litigation when selling or buying fine art.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Tips that dealers, buyers, and collectors can use to determine their art’s provenance risk exposure.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning art expert explains the options art owners have to dispose of their assets - selling, gifting or donating art collections.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
How to help clients structure trusts so that the inheritances to beneficiaries are protected in the event of a divorce.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A recap of the Treasury Department and IRS’s Priority Guidance Plan for the 12 months from July 2020 through June 2021.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of beneficiary designations and income tax consequences related to ERISA and qualified plans during divorce.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of comments ACTEC submitted to Treasury on 10/5/20 issues regarding proposed regulations under IRS Code Section 1061.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
COVID-19 has ravaged U.S. nursing homes. Professor David English offers valuable information, resources and guidance for 2020 and beyond.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Gifts of assets, securities or cash to beneficiaries in community property states can be complicated. Here’s what you need to know.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn about the risks of using gift and estate tax exemption potential anti-abuse regulations that are set to expire in 2025.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The conclusion of the lecture “Truth, Transparency, and the Right of Privacy.” Duncan E. Osborne shares his views on balancing attorney-client privilege and an individual’s right to privacy.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Part 2 of the lecture “Truth, Transparency, and the Right of Privacy.” Duncan E. Osborne, a chair of the Financial Action Task Force (FATF) and past-president of ACTEC, shares lessons learned from FATF.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Part 1 of the Annual Trachtman Lecture: “Truth, Transparency, and the Right of Privacy” from Duncan E. Osborne, a chair of the Financial Action Task Force (FATF) and past-president of ACTEC.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion of how truth, transparency, and an individual’s right to privacy affect attorney-client privilege and the law.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion of the impact of DNA testing on inheritance, intestacy laws, surrogacy, and use of frozen embryos postmortem.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An estate planning expert explains the potential business planning issues when giving a family office an interest in an investment partnership it manages.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of what donors need to consider when making a charitable donation to a nonprofit? What restrictions need to be thought through?
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A review of the dangers of borrowing from a charitable endowment fund during the 2020 pandemic and financial crisis.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What is ante-mortem probate? How does it differ from premortem probate and is it the ultimate will contest prevention technique?
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion of disclosure, attorney–client privilege, work-product doctrine, and what to keep in mind in the event of a will or trust contest.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of how the SECURE Act impacts special needs trusts, AMBTs, and disabled and chronically ill beneficiaries from experts in the subject.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Unique insight into possible estate and gift tax legislation, transfer tax legislation, during and following the 2020 election year.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Reviewing and creating estate planning documents - POA, medical directives and living wills during the COVID-19 pandemic.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
2020 estate planning strategies including the gift tax annual exclusion, IRS code 2503(e), low interest loans to family, SLATs and CLTs.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An expert estate planning attorney reviews the options available for reporting the income tax from grantor trusts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Information for estate planners when a will or trust includes a beneficiary who resides abroad including residents of Israel and the UK.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of how gifts from non-US persons can pass completely free of US gift tax if they are done correctly.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A deep dive into IRS Code Section 7872 and how to utilize the code in intrafamily loans and split-dollar loans.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An overview of how Charitable LLCs can be used legitimately and possibly abused when pushed too far.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A trust and estate expert discusses charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client, whether representing a charity or a donor.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC Fellow Chang H. Chae discusses issues related to clients in the entertainment industry, such as name and likeness rights and house trusts and how terms of their planning specifically relate to the assets or the rights that they have.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning lending techniques including a Graegin loan, GRAT, IDGT, and life insurance premium financing.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Estate planning experts discuss the gifting risks for moderate estates that want the flexibility to access assets in the future.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A discussion of The Uniform Law Commission’s new Electronic Wills Act from ACTEC Fellows that chaired the drafting committee.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of how Medicare benefits work, especially Medicare Parts A, B, D, disability requirements and the penalties associated with not enrolling on time.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understanding the pitfalls and tax traps when donating from an IRA to a charity under the SECURE Act. An explanation of how Charitable Remainder Trusts (CRTs) and charitable giving has changed.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Conduit and accumulation trusts have changed under the SECURE Act. An expert estate planning attorney discusses what has changed and how to mix and match under the new law.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Understanding the SECURE Act’s impact on common estate planning issues such as naming surviving spouses and adult children as beneficiaries.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Recommendations for trust and estate attorneys as to what to discuss with clients and next steps following the SECURE Act.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Experts discuss how to build autonomy in estate planning with next-generation beneficiaries through trust, purpose and opportunity grants.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Can estate planning documents like a Will or Trust be created with well-being in mind? ACTEC Fellows discuss the importance of positive psychology and how it can impact beneficiaries of your estate plan.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What can you do when co-trustees disagree? How can you resolve trustee deadlocks? Learn more in this podcast.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of the characteristics of alternative investments, the risks associated with them, and how the risks can be addressed in the estate planning process.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Learn about the guardianship policies of substituted judgment and best interest that guardians should consider when making decisions for a vulnerable person. The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Powers of Attorney and Guardianship vary from state to state and internationally. Learn more about their portability and what’s recognized overseas.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
Social Security and Medicare, the federal and state income taxation of Social Security, the ability of dependents to receive those benefits, self-employment tax and more in this podcast.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
ACTEC Fellows explain the impact of judicial notice of facts and judicial notice of law surrounding evidence and litigation of trusts and estates.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
The ins and outs of lay witness opinion testimony. A discussion of evidentiary issues surrounding lay people and Federal Rules of Evidence.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What to keep in mind when dealing with intrafamily business transactions, sales, and loans to avoid the scrutiny they receive from the IRS and the courts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
A detailed analysis of the advantages and considerations when using a Remainder Purchase Marital Trust, RPM Trust.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
An explanation of the rigidity and flexibility of different business entities: C corporations, S corporations, partnerships and LLCs by tax experts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.
What happens when the principal shareholder of an S corporation dies? Solutions are discussed by estate planning experts.
The American College of Trust and Estate Counsel, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.